論比例原則在稅法規範違憲審查中的作用──以稅捐債務法規範為探討中心

On the Role of Principle of Proportionality in Constitutional Review of Tax Law: Focus on the Tax Debt Law Norms and Regulations

比例原則作為憲法基本原則，應作為稅捐法律規範違憲審查基準，然而由於財政目的之稅捐法律規範，形成國家或地方自治團體與人民之間，有關稅捐之金錢給付權利義務關係的稅捐債務法規範，既係以滿足國家或地方自治團體作為稅捐債權人之財政需要為規範主要目的，因此除非對於相對人之納稅義務人造成其扼死或稱絞殺效應，否則甚難以比例原則，評價並決定究竟在何種程度與何種範圍上，稅捐負擔已對所涉及人民造成過重的金錢給付義務，並因而存在牴觸過當課稅禁止原則的疑慮。從而，比例原則在我國釋憲實務上，相對於平等原則，對於稅捐債務法規範之違憲審查，扮演較為不重要功能的角色。本文以現行我國司法院數則釋憲解釋為例，整理出比例原則在實務上發揮作為稅法規範違憲審查的功能，同時以德國學說及實務見解為輔，提供比例原則未來可繼續作為稅法規範特別是稅捐債務法規範違憲審查基準功能之角色，以為未來我國實施新制之憲法訴訟的參考。

As the basic principle of the constitution, the principle of proportionality should be used as the benchmark for the constitutional review of the legal norms of taxation. However, due to the definition of taxation for general fiscal purposes, it is difficult to use the principle of proportionality to scale the burden of taxpayers unless it is caused by the burden the effect of so called “taxpayer’s sudden death” or “strangulation”. Deciding the tax burden has caused payment obligations to the people involved, and thus there are contradict the principle of fairness and equality taxation burden. Therefore, the principle of proportionality plays a less important role in the constitutional practice of Taiwan, as opposed to the principle of fairness and equality. This article takes the interpretation of the current number of constitutional courts in our country as an example, and puts forward the principle of proportionality as a function of the constitutional review of the tax law in practice. At the same time, supplemented by German doctrine and practical insights, the principle of proportionality can continue to be used as a special tax law in the future. It is the role of the tax-debt law in regulating the benchmark function of constitutional review, and it is considered as a reference for the implementation of the new constitutional lawsuit in the future.